This multilingual dictionary is the ideal reference for all those who have to analyse or prepare the accounts of companies from different countries. Over 3000 terms have been translated and are provided in English, French, German, Italian and Spanish. Wherever appropriate, explanations are provided to help understanding. The dictionary has been compiled with the help of the Coopers & Lybrand organization in Europe, and the translations have the authority of their vast experience. The book is designed for ease of use. Each language has its own index, and a separate section shows each term in all five languages. Users will find it as easy to translate a term from German to Spanish as it is to find the French equivalent of an English word. The Coopers & Lybrand Multilingual Dictionary of Financial Reporting Terms is a book for accountants and analysts throughout the world. The harmonization of accounting principles and practices within the European Union has generated a new core of terms relevant to all member countries. This dictionary will help the harmonization process itself, and professionals throughout the world, by breaking down the language barrier between financial experts in different countries.